{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20194453,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20194453,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20194453,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20194453,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20194453,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20194453,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20194453,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20194453,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20194453,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20194453,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20194453,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20194453,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20194453,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20194453,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20194453,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20194453,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20194453,Language='FR')/Transcripts"}},"ID":20194453,"Language":"FR","BusinessShortNumber":"19.4453","BusinessType":5,"BusinessTypeName":"Motion","BusinessTypeAbbreviation":"Mo.","Title":"Harmoniser le droit de l'AVS et le droit fiscal","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Le Conseil f\u00e9d\u00e9ral est charg\u00e9 d'harmoniser les Directives de l'Office f\u00e9d\u00e9ral des assurances sociales sur les cotisations des travailleurs ind\u00e9pendants et des personnes sans activit\u00e9 lucrative dans l'AVS, AI et APG (DIN), chiffre marginal 1061 ss, avec la pratique \u00e9tablie en la mati\u00e8re par la l\u00e9gislation sur l'imp\u00f4t f\u00e9d\u00e9ral direct.</p>","ReasonText":"<p>Dans la l\u00e9gislation sur l'imp\u00f4t f\u00e9d\u00e9ral direct, l'assujettissement \u00e0 l'imp\u00f4t, en cas de transformation d'une entreprise de personnes en personne morale, commence en principe avec l'inscription au registre du commerce. Mais une transformation avec effet r\u00e9troactif est reconnue dans certaines conditions. Il en va de m\u00eame pour l'assujettissement \u00e0 l'imp\u00f4t d'une soci\u00e9t\u00e9 issue d'une division ou d'une s\u00e9paration. L'AVS, par contre, se r\u00e9f\u00e8re \u00e0 la date d'inscription au registre du commerce pour la perception des cotisations. Ces pratiques divergentes sont source de difficult\u00e9s et de complications au quotidien. Il faut donc adapter les directives de l'AVS au droit fiscal afin de les harmoniser.</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"Le Conseil f\u00e9d\u00e9ral propose d'accepter la motion.","FederalCouncilProposal":19,"FederalCouncilProposalText":"Le Conseil f\u00e9d\u00e9ral propose d'accepter la motion.","FederalCouncilProposalDate":"\/Date(1581465600000)\/","SubmittedBy":"Vitali Albert","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1632700800000)\/","ResponsibleDepartment":4,"ResponsibleDepartmentName":"D\u00e9partement de l'int\u00e9rieur","ResponsibleDepartmentAbbreviation":"DFI","IsLeadingDepartment":true,"Tags":"1211|2446|2836","Category":null,"Modified":"\/Date(1763104335080)\/","SubmissionDate":"\/Date(1576540800000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":5101,"SubmissionLegislativePeriod":51,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Droit civil|Fiscalit\u00e9|Protection sociale"}}